Difference between the 143(1) and 143(1a)

Naveen (CA_STUDENT) (164 Points)

07 October 2016

Can some one help me in understanding difference between the 143(1) and 143(1a)

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CMA Poornima Madhava (CMA) (13102 Points)
Replied 07 October 2016

Do you mean sec-143 sub-sec 1 and sec-143 sub-sec 1A of Income Tax Act?

Naveen (CA_STUDENT) (164 Points)
Replied 07 October 2016

Originally posted by : Poornima Madhava
	Do you mean sec-143 sub-sec 1 and sec-143 sub-sec 1A of Income Tax Act? yes please

CMA Poornima Madhava (CMA) (13102 Points)
Replied 07 October 2016

Section 143(1): Provides for adjustment due to incorrect claim, arithmetical error etc

Section 143(1A): Regarding scheme for centralized processing of returns

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